Mike Hamilton, University of Tennessee men’s athletics director, disagrees with the assertion that intercollegiate sports do not support a university’s educational mission.

And Hamilton is an ardent supporter — and some might say an architect — of athletics department fund-raising tools such as premium seating, skyboxes and parking passes.

The University of Tennessee uses all three to raise money for programs that, Hamilton insists, include academic programs that benefit the entire university.

"This debate has been going on for some time," Hamilton said Wednesday from Tampa, Fla., where Tennessee will play Penn State University on New Year’s Day in the Outback Bowl.

"It has a filter-down effect from all our fund-raising efforts on the institution at large," he added.

Hamilton pointed out that funds raised from leasing skyboxes, selling tickets in premium seats, parking passes and donations for athletics facilities generate $1.4 million per year in academic assistance for 2,400 students.

While UT hasn’t sold naming rights to any of its facilities, it has named several after key contributors.

He also noted that those funds help pay for Title IX gender equity sports programs.

UT’s Neyland Stadium has 118 skyboxes, for which there is a waiting list, and Thompson-Boling Arena will be getting 32 skyboxes in time for the 2007-2008 basketball season. There is a waiting list for those, too.

"There are a lot of places to look at tax issues. I would contend athletics programs are a very integral part of a university’s life," he said. "I think it (removing tax deductions) would be a significant change and be detrimental to all universities."

Business editor Bill Brewer may be reached at 865-342-6319.